Meet Our Partners

PHILLIP K. WHITTEMORE, CPA

Phil has over thirty-seven years of public accounting experience, and primarily provides management advisory services to clients. Phil is a native of Glens Falls, New York. He received his Bachelor of Business Administration from Siena College in 1973 and received his designation as a Certified Public Accountant in New York State in 1983.

PAUL L. DOWEN, CPA

Paul has over thirty years of public accounting experience, and is the Managing Partner of Whittemore, Dowen and Ricciardelli, LLP. Paul is primarily responsible for accounting and auditing services to our clients. A native of Saratoga Springs, New York, Paul earned his Bachelor of Science Degree, with a major in accounting and a minor in Management from Castleton State College in 1980, and received his designation as a Certified Public Accountant in New York State in 1983.

ROBERT A. RICCIARDELLI, CPA, JD

Bob has over fifteen years of public accounting experience, with his primary focus being taxation. Bob is a native of Glens Falls, New York, and received his Bachelor of Science Degree with dual majors in Finance and Accounting from Boston University's School of Management in 1990. Bob also received his Juris Doctorate from the University of Toledo's School of Law in 1995. Bob became certified as a public accountant in New York State in 1995.

TIMOTHY S. SMITH, CPA

Tim has over forty years of public accounting experience focusing primarily in recent years on specialized management and business advisory services to clients. Tim is a native of Hudson Falls, New York and earned his Bachelor of Science degree from the State University of New York at Albany majoring in Public Accounting in 1972. He became a Certified Public Accountant in 1976 and has diverse experience in a number of practice and business settings.

COLIN D. COMBS, CPA, CFE^TM

Colin has over twenty years of accounting experience, including service in both public accounting as well as the private sector. Colin primarily provides audit services to the firm's clients. A native of Wells, Vermont, Colin received his Bachelor of Business Administration degree from Siena College in 2001, and became certified to practice public accounting in New York in 2005. During 2008, Colin obtained his Certified Fraud Examiner (CFE) designation. This designation denotes proven expertise in fraud prevention, detection, deterrence, and investigation.

DALE L. MULLIN, CPA

Dale has over twenty years of accounting experience as a Certified Public Accountant in addition to several years' experience in the private sector. He is primarily involved with the firm's tax department focusing on individual, estate and trust tax planning and preparation. Dale is a Certified Financial Planner^TM Professional. Please click here for financial planning information. Dale is a native of Ballston Spa, New York, and attended the State University of New York at Albany, where he obtained his Bachelor of Science degree in Accounting in 1998. He received his Certified Public Accountant designation in New York, in 2000, and his CFP^® designation in 2004. Dale is a member and former treasurer of the Estate Planning Council of Eastern NY, Inc.